<select name="itemId[]" id="itemId{$rowCount}" class="itemIdClass">
  <option value=0 >Select Item</option>
  {html_options values=$itemArr.itemId output=$itemArr.itemName selected=$itemAjSelected}
</select>
<a href="itemaddAj.php?subCategoryId={$subcategoryId}" id="addItem" class="addItem">Add Item</a>